Commissioner’s Regulations Section 109.2

Absence of a pupil from school during school hours for religious
observance and education to be had outside the school building and grounds
will be excused upon the request in writing signed by the parent or guardian
of the pupil.

The courses in religious observance and education must be maintained
and operated by or under the control of duly constituted religious
bodies.

Pupils must be registered for the courses and a copy of the registration
filed with the local public school authorities.

Reports of attendance of pupils upon such courses shall be filed
with the principal at the end of each semester.

Such absence for a released time program, grades K-12 shall be
for not more than one hour each week at the close of either the
morning or afternoon session, or both, at a time to be fixed by the local
school authorities; provided that the time designated for each separate
unit, the primary grades (10-12), shall be the same for all pupils in
that unit in each separate school. Notwithstanding the foregoing, a board
of education, in its discretion, may permit pupils in the various units
which are departmentalized to be released for not more than one hour a
week in groups that may include less than whole units at such times and
upon such conditions as such board of education may deem proper; in no
event may any pupil be released for more than one hour a week. In the
event that more than one school for religious observance and education
is maintained in any district, the hours for absence in each particular
public elementary or secondary school unit in such district shall be the
same for all such religious schools.

A board of education may establish an optional program for high
school students in grades 9-12 to permit a student with written
approval of parent or guarding to enroll in a course in religion in a
registered nonpublic high school. Enrollment in a course of this nature
shall be subject to the prior approval by the public high school principal
with respect to course schedule, pupil attendance and reporting of pupil
achievement. Absence to attend such a course may be excused for the number
of periods per week that the course is scheduled in the nonpublic school,
provided that the excused absences are at the beginning or close of a
public school session and are mutually agreed upon by the school officials.